On Monday, January 30, 2012 Judge Lawrence O’Neill sentenced Michael Ioane. OH WOW, he forgot to
establish a loss amount for the I.R.S! Do you think this sentence and conviction will hold mustard in the
Ninth Circuit Court of Appeals?

I thought the Jury was supposed to determine if there is a loss, isn’t that a disputed fact? The Judge
sentenced Michael Ioane to 103 months based on a loss amount of 1.3 million; but forgot to ask the Jury
to make that determination! Guess that was just a type too!!

Get this, the Judge also justified his sentence by claiming that there were sophisticated means,
leadership and obstruction; but, Judge Lawrence O’Neill you forgot to have the Jury make these factual
determinations. The law is pretty clear, if you are going to increase a sentence based on dollar amount,
sophistication, leadership or obstruction you have to allow the Jury to decide, was that a typo too!!

We noticed from the court’s judgment of sentence, it was dated 2/7/2012, Ioanes’ appeal attorney filed
the Notice of Appeal on 1/31/2012. Appeal Attorney John Balazs of Sacramento, California. So how can
a sentencing judgment be filed after the notice of appeal to the Ninth is filed? Maybe another typo!!
Seems like this case has lots of typos!! Judge Lawrence O’Neill keeps back peddling with all his mistakes
and protecting the DA and I.R.S. – Pretty obvious.

Look folks this was a tax evasion case regarding the tax of Dr. Booth, legally the Judge may not sentence
until a tax is established; but, Judge Lawrence O’Neill did and Michael Ioane was detained illegally, this is
a fact! Wake up folks, the courts do whatever they want and sheep allow them to get away with it!

Oh yes, after the appeal was filed and the Marshalls service notified the Judge of his “folley” he decided
to continue the sentencing hearing until February 6, 2012; although it was too late since the appeal
was filed. On the 6th of February 2012 the court issued findings that a Notice of Deficiency was an
establishment of a loss, he then proceeded to make various findings absent a jury determination. He
even used a 30 year old $100.00 misdemeanor crime that was dismissed in Michael Ioanes’ favor when
he was 19 years old as an enhancement for punishment. What a joke, the government’s case is falling
apart and now the court is doing everything it can to tarnish Michael Ioanes’ name.

The government/IRS is trying to scare the public into submission and the court is embarrassed regarding
all the errors, which will now be exposed to the Ninth Circuit Court of Appeals.

Michael and his family have been treated cruelly by the judge and government. It is a vicious circle
these folks are in the hate for Mr. Ioane so they treat him cruelly and the more cruelly they treat him
the more they hate themselves knowing what they do and say is false and wrong.

Perhaps the F.B.I. should begin to investigate this Judge, the Fresno court, the prosecutor Mark Culliers and the
I.R.S. regarding this case.

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Friends of Michael S. Ioane is a blog for postings from various authors. We are dedicated to news and information regarding how the Justice Department aids and abets the IRS in criminal activities with special emphasis on the Eastern District Court of California.
Saying Things other People Think!